Audrey Tatou runs a hairdressing salon. Her odd jobs man, who is infatuated with her, writes her a love letter anonymously and she has no idea who it is from. Irritated that her mother is failing to get over separation from her father, Audrey makes a spur of the moment decision to forward the anonymous letter to her mother as though from an unknown admirer.
What follows is a predictable, rather light, comedy of mistaken identity and romance. Set in a sunny waterside part of France Beautiful Lies is an inoffensive bit of froth; a sort of skim milk Latte.